All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. (1) The period for which a mistake of facts V worked for the Defendant (as to the part of the crime), was 13 days from May 20, 2010 to June 1, 2010, which entered into a car rental contract, and the labor cost paid is 1.3 million won (13 days x 100,000 won) but the lower court found that the Defendant made an accounting report by omitting 1.9 million won (19 days x 1 million won) as the labor cost of V, and the lower court erred in matters of mistake of facts.

(2) The lower court’s sentence of unreasonable sentencing (a fine of three million won) is too unreasonable.

B. As to the facts charged that the Defendant made an accounting report by omitting the labor cost of KRW 20 million in the cost of producing banner, KRW 5.6 million in the labor cost of the election campaign worker in Q election campaign office, KRW 3.85 million in the labor cost of the election campaign worker in Q election campaign office, KRW 4.5 million in the labor cost of the campaign worker in Q election campaign office, and KRW 4.5 million in the labor cost of the campaign worker in poster vehicles, the Defendant made five statements at the prosecutor’s office, and made a consistent statement on the facts that he borrowed money from AA and X, and made a detailed statement on the fact that he borrowed money from AA and X and carried out election expenses. The Defendant was employed as a public official in the extraordinary civil service in F City during the investigation into the instant case, and the Defendant reversed his statement on January 2013, the Defendant’s assertion in the court below is below credibility.

Although the particulars of election expenses concerning the execution are different from some contents, the whole contents are the same. In particular, the expenses of banner, the personnel expenses of the election campaign worker are consistent. The part of the election campaign worker's personnel expenses are not written in the estimates submitted by the defendant as evidence, and the defendant's assertion that the expenses of the election campaign are included in the actual contract is not reliable, and the defendant's assertion that the expenses of the election campaign worker's personnel are not reliable, and the expenses of the election campaign worker's personnel are paid on June 5, 2012 and on June 7, 2012.